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Assessing Officer to Adjust Construction Costs with 15% Rate Difference and 10% Supervision Charges Per CPWD Guidelines.
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....Determination of cost of construction account at CPWD rate - AO directed to allow the rate difference of 15% and supervision charges to the extent of 10% in cost of construction determined by the DVO and recompute the investments subject to minimum of the cost of construction admitted by the assessee.....
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